Tracking Audit Study Of Project Invested By Government Based On National Governance

With an increasing number of projects invested by government and growing difficulties, it has been encountering more and more challenges for the decided audit of traditional completion. Tracking audit makes the barrier earlier. It’s beneficial to control the constructing cost in time and make full use of the national investing fund. Meanwhile, it can improve the level of the investing governance for constructing departments and plug the hole immediately so that it lessens the cost and waste and improve the efficiency of investing. Besides, it’s effective to prevent the previous deception and fraud. When it comes to ecological projects, it can urge departments to protect ecology under supervision immediately so that the goal of the sustained development and good governance can be achieved. Therefore, it’s the pressing demand to keep tracking audit of projects invested by government.This paper studies the tracking audit in the frame of national governance on the basis of "The Relationship Between the National audit and the National governance" preferred by Liu Jiayi, the auditor general. First, it further analyses the relationship between the tracking audit and the national governance and introduces the advantages of the unique system of national governance involved with tracking audit. Through setting questions of variable, it analyses common problems found in the investing projects by the government with tracking audit. In addition, it discusses four problems in the developing process of current tracking audit. At last, it provides measures to solve the problems which have been found in the tracking audit and which exist in the process of tracking audit development.The whole paper consists of six chapters. The first chapter is the leading part, mainly introducing the study background, the meaning of the topic, review, summary, study method, contribution and defect. The second chapter is about theoretical foundation of national governance and tracking audit study, mainly introducing economical responsibility and right restriction theory. The third is about the analysis towards the relationship of the tracking audit and the national governance, mainly analyzing the relationship between the national audit and the national governance, the relationship between the tracking audit and the national governance and advantages of the unique system with tracking audit in the national governance. The fourth part analyses the tracking audit problems of government projects. It explains through two aspects:one is discussing problems found in the tracking audit and the other is in the process of tracking audit development, combined with specific analysis of developing fund for supporting Xinjiang and tracking audit projects. The fifth is about how to enhance tracking audit for national governance. It separately gives measure to problems of tracking audit itself and the development of the tracking audit. The sixth is the conclusion:telling that projects invested by governments and tracking audit play important roles in national governance and researching purposes in the frame of putting government investing projects and tracking audit in national governance.